The introduction of IFRS 2 in 2004 generated considerable debate about the best approach for handling ‘share-based payments’ (SBP). While it is clearly a cost to shareholders, which should be included in the statutory reporting lines through the P&L account, the question arose as to whetherit should be part of our underlying EBIT calculation.

01 Aug 2019
THE MONTHLY August 2019
AJ Bell Plc (AJB:LON), 524 | Allergy Therapeutics plc (AGY:LON), 7.9 | Arbuthnot Banking Group PLC (ARBB:LON), 968 | City of London Investment Group PLC (CLIG:LON), 358 | DP Poland PLC (DPP:LON), 10.5 | Gateley (Holdings) Plc (GTLY:LON), 134 | Genedrive Plc (GDR:LON), 1.4 | Koovs (KOOV:LON), 0 | Murgitroyd Group (MUR:LON), 0 | Oxford BioMedica plc (OXB:LON), 357 | Palace Capital plc (PCA:LON), 224 | Primary Health Properties PLC (PHP:LON), 96.0 | R.E.A. Holdings plc (RE:LON), 83.5 | RM Infrastructure Income PLC GBP (RMII:LON), 67.8 | Shield Therapeutics Plc (STX:LON), 3.3 | Surface Transforms PLC (SCE:LON), 1.0 | Tissue Regenix Group plc (TRX:LON), 26.5 | Titon Holdings Plc (TON:LON), 90.0 | Volta Finance Limited (VTA:LON), 690 | Warpaint London PLC (W7L:LON), 428 | ValiRx PLC (VAL:LON), 0.6 | Urban Logistics REIT plc (PCILF:OTC), 0

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THE MONTHLY August 2019
AJ Bell Plc (AJB:LON), 524 | Allergy Therapeutics plc (AGY:LON), 7.9 | Arbuthnot Banking Group PLC (ARBB:LON), 968 | City of London Investment Group PLC (CLIG:LON), 358 | DP Poland PLC (DPP:LON), 10.5 | Gateley (Holdings) Plc (GTLY:LON), 134 | Genedrive Plc (GDR:LON), 1.4 | Koovs (KOOV:LON), 0 | Murgitroyd Group (MUR:LON), 0 | Oxford BioMedica plc (OXB:LON), 357 | Palace Capital plc (PCA:LON), 224 | Primary Health Properties PLC (PHP:LON), 96.0 | R.E.A. Holdings plc (RE:LON), 83.5 | RM Infrastructure Income PLC GBP (RMII:LON), 67.8 | Shield Therapeutics Plc (STX:LON), 3.3 | Surface Transforms PLC (SCE:LON), 1.0 | Tissue Regenix Group plc (TRX:LON), 26.5 | Titon Holdings Plc (TON:LON), 90.0 | Volta Finance Limited (VTA:LON), 690 | Warpaint London PLC (W7L:LON), 428 | ValiRx PLC (VAL:LON), 0.6 | Urban Logistics REIT plc (PCILF:OTC), 0
- Published:
01 Aug 2019 -
Author:
Martin Hall -
Pages:
34 -
The introduction of IFRS 2 in 2004 generated considerable debate about the best approach for handling ‘share-based payments’ (SBP). While it is clearly a cost to shareholders, which should be included in the statutory reporting lines through the P&L account, the question arose as to whetherit should be part of our underlying EBIT calculation.